U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2020-21

Part 1 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III A144 New Bulletin No. 2020-21 2020-10 TC 1

III A147 New Bulletin No. 2020-21 2020-10 TC 1

III D622 Revised Bulletin No. 2020-21 2020-10 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V None BS

V Optional (2020)Balance Sheet:

V Column

V New Crosswalk Bulletin No. 2020-21 2020-10 BS 19

Line

V New Crosswalk Bulletin No. 2020-21 2020-10 BS 19

V Statement of Net Cost:

V Line

V Revised Section Title Line from "Gross Program Costs (Note 22):" to "Gross Program 

Costs (Note 21):" Bulletin No. 2020-21 

2020-10 SNC 9

Bulletin No. 2020-21

DRAFT 1 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V SCA

V Footnote

V SCA

V Statement of Budgetary Resources:

V Column

V Financing Account Code 

attribute domain value

Added Bulletin No. 2020-21 2020-10 SBR 9

V Line

V Revised title "Outlays, net:" to "Outlays, Net and Disbursements, Net" Bulletin No. 2021-21 2020-10 SBR 9

V 1051 Revised line title Bulletin No. 2021-21 2020-10 SBR 9

V 1290 Deleted USSGL account 415901 Bulletin No. 2021-21 2020-10 SBR 2

V 1490 Deleted USSGL account 415901 Bulletin No. 2021-21 2020-10 SBR 2

V 2190 Revised line title Bulletin No. 2021-21 2020-10 SBR 9

V 4190 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL accounts 

425200, 425300, 426100, 426200, 426500, 427100, 427700, 487200, and 497200; 

Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

488200 and 498200

Bulletin No. 2021-21 2020-10 SBR 1

V 4220 Added Bulletin No. 2021-21 2020-10 SBR 9

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 1082 Deleted 2020-10 SF 133/Schedule P 4

V 1083 Deleted 2020-10 SF 133/Schedule P 4

V 1203 Added USSGL account 438400 with Reduction Type Code attribute domain value 

"OTR"

2020-08 SF 133/Schedule P 1

Bulletin No. 2020-21

DRAFT 2 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 2(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 2.1(old) Revised line number from 2.1 to 7 Bulletin No. 2020-21 2020-10 RBS 19

VI 7(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.2(old) Revised line number from 2.2 to 8 Bulletin No. 2020-21 2020-10 RBS 19

VI 8(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.3(old) Revised line number from 2.3 to 9 Bulletin No. 2020-21 2020-10 RBS 19

VI 9(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.4(old) Revised line number from 2.4 to 10 Bulletin No. 2020-21 2020-10 RBS 19

VI 10(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.5(old) Revised line number from 2.5 to 11 Bulletin No. 2020-21 2020-10 RBS 19

VI 11(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.6(old) Revised line number from 2.6 to 12 Bulletin No. 2020-21 2020-10 RBS 19

VI 12(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.7(old) Revised line number from 2.7 to 13 Bulletin No. 2020-21 2020-10 RBS 19

VI 13(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 2.8(old) Revised line number from 2.8 to 14 Bulletin No. 2020-21 2020-10 RBS 19

VI 14(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.9(old) Revised line number from 2.9 to 15 Bulletin No. 2020-21 2020-10 RBS 19

VI 15(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 3(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 3.1(old) Revised line number from 3.1 to 1 Bulletin No. 2020-21 2020-10 RBS 19

VI 1(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3.2(old) Revised line number from 3.2 to 2.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 2.1(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3.3(old) Revised line number from 3.3 to 3.4 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.4(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3.4(old) Revised line number from 3.4 to 3.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.5(old) Revised line number from 3.5 to 2.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 2.2(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 4(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 3.6(old) Revised line number from 3.6 to 4.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 4.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.7(old) Revised line number from 3.7 to 4.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 4.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.8(old) Revised line number from 3.8 to 3.5 Bulletin No. 2020-21 2020-10 RBS 19

Bulletin No. 2020-21

DRAFT 3 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 3.5(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.9(old) Revised line number 3.9 to 3.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.10(old) Revised line number from 3.10 to 5.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 5.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.11(old) Revised line number from 3.11 to 5.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 5.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.12(old) Revised line number from 3.12 to 3.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.13(old) Revised line number from 3.13 to 5.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 5.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.14(old) Revised line number from 3.14 to 6 Bulletin No. 2020-21 2020-10 RBS 19

VI 6(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 4(old) Revised line number from 4 to 16 Bulletin No. 2020-21 2020-10 RBS 19

VI 16(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 17(new) Added line Bulletin No. 2020-21 2020-10 RBS 19

VI 5(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 5(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 6(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 6.1(old) Revised line number from 6.1 to 24 Bulletin No. 2020-21 2020-10 RBS 19

VI 24(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.2(old) Revised line number from 6.2 to 25 Bulletin No. 2020-21 2020-10 RBS 19

VI 25(new) Added USSGL account 259000; Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.3(old) Revised line number from 6.3 to 26 Bulletin No. 2020-21 2020-10 RBS 19

VI 26(new) Added USSGL account 222000; Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.4(old) Revised line number from 6.4 to 27 Bulletin No. 2020-21 2020-10 RBS 19

VI 27(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.5(old) Revised line number from 6.5 to 28 Bulletin No. 2020-21 2020-10 RBS 19

VI 28(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.6(old) Revised line number 6.6 to 29 Bulletin No. 2020-21 2020-10 RBS 19

VI 29(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.7(old) Revised line number 6.7 to 30 Bulletin No. 2020-21 2020-10 RBS 19

VI 30(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.8(old) Revised line number 6.8 to 31 Bulletin No. 2020-21 2020-10 RBS 19

VI 31(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.9(old) Revised line number 6.9 to 32 Bulletin No. 2020-21 2020-10 RBS 19

VI 32(new) Deleted USSGL accounts 222000 and 259000; Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.10(old) Revised line number 6.10 to 33 Bulletin No. 2020-21 2020-10 RBS 19

VI 33(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 7(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 7.1(old) Revised line number 7.1 to 19.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 19.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.2(old) Revised line number 7.2 to 19.1 Bulletin No. 2020-21 2020-10 RBS 19

Vi 19.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.3(old) Revised line number 7.3 to 20.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 20.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.4(old) Revised line number 7.4 to 20.2 Bulletin No. 2020-21 2020-10 RBS 19

Bulletin No. 2020-21

DRAFT 4 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 20.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.5(old) Revised line number 7.5 to 21.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 21.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.6(old) Revised line number 7.6 to 21.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 21.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.7(old) Revised line number 7.7 to 19.4 Bulletin No. 2020-21 2020-10 RBS 19

VI 19.4(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.8(old) Revised line number 7.8 to 19.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 19.2(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.9(old) Revised line number 7.9 to 22.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.1(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.10(old) Revised line number 7.10 to 22.4 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.4(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.11(old) Revised line number 7.11 to 22.5 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.5(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.12(old) Revised line number 7.12 to 22.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.2(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.13(old) Revised line number 7.13 to 18 Bulletin No. 2020-21 2020-10 RBS 19

VI 18(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.14(old) Revised line number 7.14 to 22.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.15(old) Revised line number 7.15 to 23 Bulletin No. 2020-21 2020-10 RBS 19

VI 23(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 8(old) Revised line number 8 to 34 Bulletin No. 2020-21 2020-10 RBS 19

VI 34(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 35(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 9.1(old) Revised line number 9.1 to 36.1 and 36.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 36.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 36.2(new) Deleted USSGL accounts 

309000,310000,310100,310200,310300,310500,310600,310700,310800,310900; 

Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 9.2(old) Revised line number 9.2 to lines 37.1 and 37.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 37.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 37.2(new) Deleted USSGL accounts 

309000,309010,310000,310100,310200,310300,310500,310600,310700,310800,310900

,320000,320100,320110,320600,320700,320800; Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 10(old) Revised line number 10 to 38 Bulletin No. 2020-21 2020-10 RBS 19

VI 38(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 11(old) Revised line number 11 to 39 Bulletin No. 2020-21 2020-10 RBS 19

VI 39(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 19(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 20(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 21(new) Added Bulletin No. 2020-21 2020-10 RBS 19

Bulletin No. 2020-21

DRAFT 5 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 22(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 64E Deleted pass exceptions Bulletin No. 2020-21 2020-10 VAL 1

VII 90E Added pass exceptions for multiple Fund Families for Disaster Emergency Fund Code 

domain values "N" and "O"

Bulletin No. 2020-21 2020-08 VAL 6

VII 90E Added pass exceptions for multiple Fund Families for Disaster Emergency Fund Code 

domain values "N" and "O"

Bulletin No. 2020-21 2020-09 VAL 6

VII 99E Added pass exceptions for TAS 075 20182018 1365 with USSGL Account 427700 Bulletin No. 2020-21 2020-08 VAL 6

VII 108 Added new validation restricting Reimbursable Flag to "D" for any Disaster Emergency 

Fund Code domain values other than "Q"

Bulletin No. 2020-21 2020-08 VAL 1

VII 109 Added new validation restricting the use of USSGL 438400 with Budget Enforcement 

Act Category Indicator "M" and Reduction Type "OTR" to specific TAS

Bulletin No. 2020-21 2020-08 VAL 1

VII 109E Added pass exceptions for TAS 070 X 0550 and 070 X 5385 Bulletin No. 2020-21 2020-08 VAL 1

VII Edits

Edit Number

VII 39 Added USSGL account 439300, Begin/End indicator "E", Authority Type Code "P", and 

Fund Type "EG"

Bulletin No. 2020-21 2020-08 EDIT 1

Bulletin No. 2020-21

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 411910 Added Bulletin No. 2020-21 2021-01 COA 8

Bulletin No. 2020-21

DRAFT 6 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I 411912 Added Bulletin No. 2020-21 2021-01 COA 8

I 412050 Added Bulletin No. 2020-21 2021-01 COA 8

I 413415 Added Bulletin No. 2020-21 2021-01 COA 8

I 417400 Added Bulletin No. 2020-21 2021-01 COA 8

I 421512 Added Bulletin No. 2020-21 2021-01 COA 8

I 425512 Added Bulletin No. 2020-21 2021-01 COA 8

I 436001 Added Bulletin No. 2020-21 2021-01 COA 8

I 439401 Added Bulletin No. 2020-21 2021-01 COA 8

I 439412 Added Bulletin No. 2020-21 2021-01 COA 8

I 439432 Added Bulletin No. 2020-21 2021-01 COA 8

I 439504 Added Bulletin No. 2020-21 2021-01 COA 8

USSGL Accounts and Definitions:

II 411910 Added Bulletin No. 2020-21 2021-01 DEF 8

II 411912 Added Bulletin No. 2020-21 2021-01 DEF 8

II 412050 Added Bulletin No. 2020-21 2021-01 DEF 8

II 413415 Added Bulletin No. 2020-21 2021-01 DEF 8

II 417400 Added Bulletin No. 2020-21 2021-01 DEF 8

II 421512 Added Bulletin No. 2020-21 2021-01 DEF 8

II 425512 Added Bulletin No. 2020-21 2021-01 DEF 8

II 436001 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439401 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439412 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439432 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439504 Added Bulletin No. 2020-21 2021-01 DEF 8

USSGL Account Transactions:

III A105 Added Bulletin No. 2020-21 2021-01 TC 8

III A144 Added Bulletin No. 2020-21 2021-01 TC 1

III A146 Revised Bulletin No. 2020-21 2021-01 TC 8

III A147 Added Bulletin No. 2020-21 2021-01 TC 1

III A492 Revised Bulletin No. 2020-21 2021-01 TC 8

III A514 Revised Bulletin No. 2020-21 2021-01 TC 8

III B102 Revised Bulletin No. 2020-21 2021-01 TC 8

III B105 Revised Bulletin No. 2020-21 2021-01 TC 8

III B106 Revised Bulletin No. 2020-21 2021-01 TC 8

III B107 Revised Bulletin No. 2020-21 2021-01 TC 8

III B109 Revised Bulletin No. 2020-21 2021-01 TC 8

III B110 Revised Bulletin No. 2020-21 2021-01 TC 8

III B112 Revised Bulletin No. 2020-21 2021-01 TC 8

III B118 Revised Bulletin No. 2020-21 2021-01 TC 8

III B120 Revised Bulletin No. 2020-21 2021-01 TC 8

III B122 Revised Bulletin No. 2020-21 2021-01 TC 8

III B130 Revised Bulletin No. 2020-21 2021-01 TC 8

III B134 Revised Bulletin No. 2020-21 2021-01 TC 8

III B202 Revised Bulletin No. 2020-21 2021-01 TC 8

Bulletin No. 2020-21

DRAFT 7 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III B234 Revised Bulletin No. 2020-21 2021-01 TC 8

III B235 Revised Bulletin No. 2020-21 2021-01 TC 8

III B402 Revised Bulletin No. 2020-21 2021-01 TC 8

III B404 Revised Bulletin No. 2020-21 2021-01 TC 8

III B406 Revised Bulletin No. 2020-21 2021-01 TC 8

III B412 Revised Bulletin No. 2020-21 2021-01 TC 8

III B416 Revised Bulletin No. 2020-21 2021-01 TC 8

III B418 Revised Bulletin No. 2020-21 2021-01 TC 8

III B428 Revised Bulletin No. 2020-21 2021-01 TC 8

III B430 Revised Bulletin No. 2020-21 2021-01 TC 8

III B436 Revised Bulletin No. 2020-21 2021-01 TC 8

III B438 Revised Bulletin No. 2020-21 2021-01 TC 8

III B452 Revised Bulletin No. 2020-21 2021-01 TC 8

III B604 Revised Bulletin No. 2020-21 2021-01 TC 8

III C132 Revised Bulletin No. 2020-21 2021-01 TC 8

III C134 Revised Bulletin No. 2020-21 2021-01 TC 8

III C136 Revised Bulletin No. 2020-21 2021-01 TC 8

III C137 Revised Bulletin No. 2020-21 2021-01 TC 8

III C138 Revised Bulletin No. 2020-21 2021-01 TC 8

III C139 Revised Bulletin No. 2020-21 2021-01 TC 8

III C408 Revised Bulletin No. 2020-21 2021-01 TC 8

III C412 Revised Bulletin No. 2020-21 2021-01 TC 1

III C413 Added Bulletin No. 2020-21 2021-01 TC 1

III D102 Revised Bulletin No. 2020-21 2021-01 TC 8

III D106 Revised Bulletin No. 2020-21 2021-01 TC 8

III D107 Revised Bulletin No. 2020-21 2021-01 TC 8

III D108 Revised Bulletin No. 2020-21 2021-01 TC 8

III D110 Revised Bulletin No. 2020-21 2021-01 TC 8

III D114 Revised Bulletin No. 2020-21 2021-01 TC 8

III D126 Revised Bulletin No. 2020-21 2021-01 TC 8

III D132 Revised Bulletin No. 2020-21 2021-01 TC 8

III D134 Revised Bulletin No. 2020-21 2021-01 TC 8

III D618 Revised Bulletin No. 2020-21 2021-01 TC 8

III D622 Revised Bulletin No. 2020-21 2021-01 TC 1

III D626 Revised Bulletin No. 2020-21 2021-01 TC 8

III E102 Revised Bulletin No. 2020-21 2021-01 TC 8

III E104 Revised Bulletin No. 2020-21 2021-01 TC 8

III E106 Revised Bulletin No. 2020-21 2021-01 TC 8

III E108 Revised Bulletin No. 2020-21 2021-01 TC 8

III E109 Revised Bulletin No. 2020-21 2021-01 TC 8

III E204 Revised Bulletin No. 2020-21 2021-01 TC 8

III E412 Revised Bulletin No. 2020-21 2021-01 TC 8

III F108 Revised Bulletin No. 2020-21 2021-01 TC 8

III F127 Added Bulletin No. 2020-21 2021-01 TC 1

III F128 Revised Bulletin No. 2020-21 2021-01 TC 8

III F148 Revised Bulletin No. 2020-21 2021-01 TC 8

III F302 Revised Bulletin No. 2020-21 2021-01 TC 8

Bulletin No. 2020-21

DRAFT 8 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III F336 Revised Bulletin No. 2020-21 2021-01 TC 8

III F342 Revised Bulletin No. 2020-21 2021-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Definition Report:

ADR

IV Added Authority Type Code attribute domain value "X - Transfer of Borrowing 

Authority Converted to Cash"

Bulletin No. 2020-21 2021-01 ADR 1

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Added Authority Type Code attribute domain value "X - Transfer of Borrowing 

Authority Converted to Cash"

Bulletin No. 2020-21 2021-01 ATT TBL 1

IV

USSGL

IV 416000 Revised Authority Type Code attribute domain value from "C/D/P/S" to "C/D/P/S/X" Bulletin No. 2020-21 2021-01 ATT TBL 1

IV 425200 Revised Federal Nonfederal Code attribute domain value from "E/F/N" to "E/F" and 

Financing Account Code attribute domain value from "D/G/N" to "N"

Bulletin No. 2020-21 2021-01 ATT TBL 2

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 2(old) Revised line number from 2 to 2.1 and 2.2 Bulletin No. 2020-21 2021-01 BS 19

V 2.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 2.2(new) Bulletin No. 2020-21 2021-01 BS 19

3(old) Revised line number from 3 to 3.1,3.2,3.3,3.4 and 3.5 Bulletin No. 2020-21 2021-01 BS 19

V 3.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 3.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 3.3(new) Bulletin No. 2020-21 2021-01 BS 19

V 3.4(new) Added USSGL account 199000;Deleted USSGL account 134000 Bulletin No. 2020-21 2021-01 BS 19

V 3.5(new) Bulletin No. 2020-21 2021-01 BS 19

V 4(old) Revised line number from 4 to 4.1 and 4.2 Bulletin No. 2020-21 2021-01 BS 19

V 4.1(new) Added USSGL account 134000 Bulletin No. 2020-21 2021-01 BS 19

V 4.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 5(old) Revised line number from 5 to 5.1,5.2 and 5.3 Bulletin No. 2020-21 2021-01 BS 19

V 5.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 5.2(new) Added USSGL account 199010 Bulletin No. 2020-21 2021-01 BS 19

V 5.3(new) Bulletin No. 2020-21 2021-01 BS 19

V 9(old) Revised line numbers from 9 and 10 to 8 Bulletin No. 2020-21 2021-01 BS 19

V 10(old) Revised line numbers from 9 and 10 to 8 Bulletin No. 2020-21 2021-01 BS 19

V 8(new) Bulletin No. 2020-21 2021-01 BS 19

8(old) Revised line numbers from 8 and 11 to 9 Bulletin No. 2020-21 2021-01 BS 19

V 11(old) Revised line numbers from 8 and 11 to 9 Bulletin No. 2020-21 2021-01 BS 19

Bulletin No. 2020-21

DRAFT 9 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 9(new) Bulletin No. 2020-21 2021-01 BS 19

V 12(old) Revised line number from 12 to 10 Bulletin No. 2020-21 2021-01 BS 19

V 10(new) Bulletin No. 2020-21 2021-01 BS 19

V 13(old) Revised line number from 13 to 11 Bulletin No. 2020-21 2021-01 BS 19

V 11(new) Bulletin No. 2020-21 2021-01 BS 19

V 8(old) Revised line number from 8 to 12 and 13 Bulletin No. 2020-21 2021-01 BS 19

V 12(new) Bulletin No. 2020-21 2021-01 BS 19

V 13(new) Bulletin No. 2020-21 2021-01 BS 19

V 15 Added Bulletin No. 2020-21 2021-01 BS 19

V 15(old) Revised line number from 15 to 16 Bulletin No. 2020-21 2021-01 BS 19

V 16(new) Bulletin No. 2020-21 2021-01 BS 19

V 16(old) Revised line number from 16 to 17 Bulletin No. 2020-21 2021-01 BS 19

V 17(new) Bulletin No. 2020-21 2021-01 BS 19

V 18 Added Bulletin No. 2020-21 2021-01 BS 19

V 17(old) Revised line number from 17 and 19 to 19.1,19.2,19.3 and 19.4 Bulletin No. 2020-21 2021-01 BS 19

V 19(old) Revised line number from 17 and 19 to 19.1,19.2,19.3 and 19.4 Bulletin No. 2020-21 2021-01 BS 19

V 19.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 19.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 19.3(new) Bulletin No. 2020-21 2021-01 BS 19

V 19.4(new) Bulletin No. 2020-21 2021-01 BS 19

V 18(old) Revised line number from 18 to 20.1 and 20.2 Bulletin No. 2020-21 2021-01 BS 19

V 20.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 20.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 18(old) Revised line number from 18 to 21.1 and 21.2 Bulletin No. 2020-21 2021-01 BS 19

V 21.1(new) Added USSGL account 214000 Bulletin No. 2020-21 2021-01 BS 19

V 21.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 19(old) Revised line number from 19 to 22.1,22.2,22.3,22.4 and 22.5 Bulletin No. 2020-21 2021-01 BS 19

V 22.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 22.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 22.3(new) Added USSGL account 259000 Bulletin No. 2020-21 2021-01 BS 19

V 22.4(new) Bulletin No. 2020-21 2021-01 BS 19

V 22.5(new) Bulletin No. 2020-21 2021-01 BS 19

V 21(old) Revised line number from 21 to 24 Bulletin No. 2020-21 2021-01 BS 19

V 24(new) Bulletin No. 2020-21 2021-01 BS 19

V 23(old) Revised line number from 23 to 25 Bulletin No. 2020-21 2021-01 BS 19

V 25(new) Bulletin No. 2020-21 2021-01 BS 19

V 24(old) Revised line number from 24 to 26 Bulletin No. 2020-21 2021-01 BS 19

V 26(new) Added USSGL accounts 221300,222000, and 229000 Bulletin No. 2020-21 2021-01 BS 19

V 25(old) Revised line number from 25 to 27 Bulletin No. 2020-21 2021-01 BS 19

V 27(new) Bulletin No. 2020-21 2021-01 BS 19

V 26(old) Revised line number from 26 to 28 Bulletin No. 2020-21 2021-01 BS 19

V 28(new) Bulletin No. 2020-21 2021-01 BS 19

V 22(old) Revised line number from 22 to 29 Bulletin No. 2020-21 2021-01 BS 19

V 29(new) Bulletin No. 2020-21 2021-01 BS 19

V 27(old) Revised line number from 27 to 30,31 and 32 Bulletin No. 2020-21 2021-01 BS 19

V 30(new) Bulletin No. 2020-21 2021-01 BS 19

V 31(new) Bulletin No. 2020-21 2021-01 BS 19

Bulletin No. 2020-21

DRAFT 10 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 32(new) Added USSGL account 201000 Bulletin No. 2020-21 2021-01 BS 19

V 33 Added Bulletin No. 2020-21 2021-01 BS 19

V 28(old) Revised line number from 28 to 34 Bulletin No. 2020-21 2021-01 BS 19

V 34(new) Bulletin No. 2020-21 2021-01 BS 19

V 29(old) Revised line number from 29 to 35 Bulletin No. 2020-21 2021-01 BS 19

V 35(new) Bulletin No. 2020-21 2021-01 BS 19

V 30(old) Revised line number from 30 to 36.1 Bulletin No. 2020-21 2021-01 BS 19

V 36.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 32(old) Revised line number from 32 to 36.2 Bulletin No. 2020-21 2021-01 BS 19

V 36.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 31(old) Revised line number from 31 to 37.1 Bulletin No. 2020-21 2021-01 BS 19

V 37.1(new) Added USSGL accounts 309010,320000,320100,320110,320600,320700,320710, and 

320800

Bulletin No. 2020-21 2021-01 BS 19

V 33(old) Revised line number from 33 to 37.2 Bulletin No. 2020-21 2021-01 BS 19

V 37.2(new) Added USSGL accounts 570005,570006,571000,571200,579010,591910, and 771000 Bulletin No. 2020-21 2021-01 BS 19

V 36(old) Revised line number from 36 to 38 Bulletin No. 2020-21 2021-01 BS 19

V 38(new) Bulletin No. 2020-21 2021-01 BS 19

V 37(old) Revised line number from 37 to 39 Bulletin No. 2020-21 2021-01 BS 19

V 39(new) Bulletin No. 2020-21 2021-01 BS 19

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V

Line

V Revised Section Title Line from "Gross Program Costs (Note 22): to "Gross Program 

Costs (Note 21): Bulletin No. 2020-21 

2021-01 SNC 9

V

Footnote

V None SNC

V

Statement of Changes in Net Position:

V Line

V None SCNP

V

Footnote

V None SCNP

V

Statement of Custodial Activity: 

V Line

V None SCA

V

Footnote

Bulletin No. 2020-21

DRAFT 11 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SCA

V

Statement of Budgetary Resources:

V Column

V Financing Account Code 

attribute domain value

Added Bulletin No 2020-21 2021-01 SBR 4

V

Line

V Revised title "Outlays, net:" to "Outlays, Net and Disbursements, Net" Bulletin No. 2021-21 2021-01 SBR 9

V 1051 (old) Revised line number from 1051 to 1071 Bulletin No 2020-21 2021-01 SBR 4

V 1071 (new) Revised line title Bulletin No 2020-21 2021-01 SBR 4

V 1071 (new) Added USSGL accounts 411910, 411912, 412050, 412500, 413415, 421512, 425512, 

436001, and 439432

Bulletin No 2020-21 2021-01 SBR 8

V 1071 Revised Federal Nonfederal Code attribute domain value from "E/F/N" to "E/F" for 

USSGL account 425200

Bulletin No 2020-21 2021-01 SBR 2

V 1290 Added USSGL accounts 411910, 417400, and 439401; Revised Authority Type attribute 

domain value from "P" to "P/X" for USSGL account 416000; Deleted USSGL account 

415901

Bulletin No 2020-21 2021-01 SBR 8

V 1490 Added USSGL account 417400; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL account 414100; Deleted USSGL account 415901

Bulletin No 2020-21 2021-01 SBR 8

V 1890 Added USSGL accounts 439300, 439401, and 439504; Revised Federal Nonfederal 

Code attribute domain value from "E/F/N" to "E/F" for USSGL account 425200

Bulletin No 2020-21 2021-01 SBR 2

V 1910

Revised calculation detail

Bulletin No 2020-21 2021-01 SBR 9

V 2190

Revised line title

Bulletin No 2020-21 2020-01 SBR 8

V 4190

Added USSGL account 425512; Revised Federal Nonfederal Code attribute domain 

value from "E/F/N" to "E/F" for USSGL account 425200; Revised Debit/Credit attribute 

domain value from "D/C" to "D" for USSGL accounts 426100, 426200, 426300, 426500, 

426600, 427100, 427700, 487200, and 497200; Revised Debit/Credit attribute domain 

value from "D/C" to "C" for USSGL accounts 488200, 490200, and 498200

Bulletin No 2020-21 2021-01 SBR 2

V 4220 Added Bulletin No 2020-21 2021-01 SBR 9

Footnote

V None SBR

V

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V SF 133/Schedule P

V

Line

V 1020 Added USSGL account 411910 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1025 Added USSGL account 413415 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1037 Revised title Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1039 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

Bulletin No. 2020-21

DRAFT 12 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1040 (old) Revised line number from 1040 to 1060 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1060 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1040 (new) Added with line title "Adjustment to prior year indefinite appropriations in subsequent 

fiscal year"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1041 (old) Revised line number from 1041 to 1061 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1061 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1041 (new) Added with line title "Other balances previously not available" Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1042 (old) Revised line number from 1042 to 1062 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1062 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1042 (new) Added with line title "Adjustment for change in allocation (general fund portion) (-) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1043 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1044 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1050 (old) Revised line number from 1050 to 1070 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1070 (new) Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1060 (old) Revised line number from 1060 to 1080 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1080 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1063 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1064 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1065 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1070 (old) Revised line number from 1070 to 1081 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1081 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1071 (old) Revised line number from 1071 to 1082 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1082 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1072 (old) Revised line number from 1072 to 1083 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1083 (old) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1080 (old) Revised line number from 1080 to 1084 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1084 (new) Added USSGL account 411910 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1081 (old) Revised line number from 1081 to 1084 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1084 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1089 (old) Revised line number from 1089 to 1087 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1087 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1090 (old) Revised line number from 1090 to 1088 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1088 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1093 (old) Revised line number from 1093 to 1089 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1089 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1097 (old) Revised line number from 1097 to 1090 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1090 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1098 (old) Revised line number from 1098 to 1091 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1091 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1092 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1099 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1122 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1131 Deleted USSGL account 439300 with Authority Type Code attribute domain value "S" Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1135 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1151 Revised Authority Type Code attribute domain value from "P" to "P/X" for USSGL 

account 416000

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-21

DRAFT 13 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1222 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1235 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1251 Revised Authority Type Code attribute domain value from "P" to "P/X" for USSGL 

account 416000

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1410 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1431 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1440 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1722 (old) Revised line number from 1722 to 1721 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1721 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1722 (new) Added with line title "Unobligated balance of spending authority form offsetting 

collections permanently reduced (-)"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1725 (old) Revised line number from 1725 to 1724 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1724 (new) Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1726 (old) Revised line number from 1726 to 1725 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1725 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1727 (old) Revised line number from 1727 to 1726 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1726 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1728 (old) Revised line number from 1728 to 1727 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1727 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1750 Revised calculation detail from "Equals the sum of lines 1700 through 1728" to "Equals 

the sum of lines 1700 through 1727"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1822 (old) Revised line number from 1822 to 1821 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1821 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1824 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1900 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1902 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1910 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1930 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4000 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4010 Revised Debit/Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490200

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 4011 Revised Debit/Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490200

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 4030 Added USSGL account 425512 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 4033 Revised Debit/Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

accounts 426300 and 426600

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 4055 (old) Revised line number from 4055 to 4056 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

Bulletin No. 2020-21

DRAFT 14 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4056 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4055 (new) Added with line title "Adjustment for change in allocation (offsetting collection portion) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4060 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4070 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4090 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4145 (old) Revised line number from 4145 to 4146 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4146 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4150 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4160 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 5090 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5092 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5098 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 5104 Added USSGl account 436001 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5311 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5313 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5314 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

Footnote

V None SF 133/Schedule P

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI GTAS Fund Type Code Deleted Bulletin No. 2020-21 2021-01 RBS 20

Line

VI 1(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 2(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 2.1(old) Revised line number from 2.1 to 7 Bulletin No. 2020-21 2021-01 RBS 19

VI 7(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.2(old) Revised line number from 2.2 to 8 Bulletin No. 2020-21 2021-01 RBS 19

VI 8(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.3(old) Revised line number from 2.3 to 9 Bulletin No. 2020-21 2021-01 RBS 19

VI 9(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.4(old) Revised line number from 2.4 to 10 Bulletin No. 2020-21 2021-01 RBS 19

VI 10(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.5(old) Revised line number from 2.5 to 11 Bulletin No. 2020-21 2021-01 RBS 19

VI 11(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

Bulletin No. 2020-21

DRAFT 15 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 2.6(old) Revised line number from 2.6 to 12 Bulletin No. 2020-21 2021-01 RBS 19

VI 12(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.7(old) Revised line number from 2.7 to 13 Bulletin No. 2020-21 2021-01 RBS 19

VI 13(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 2.8(old) Revised line number from 2.8 to 14 Bulletin No. 2020-21 2021-01 RBS 19

VI 14(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.9(old) Revised line number from 2.9 to 15 Bulletin No. 2020-21 2021-01 RBS 19

VI 15(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 3(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 3.1(old) Revised line number from 3.1 to 1 Bulletin No. 2020-21 2021-01 RBS 19

VI 1(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3.2(old) Revised line number from 3.2 to 2.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 2.1(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3.3(old) Revised line number from 3.3 to 3.4 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.4(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3.4(old) Revised line number from 3.4 to 3.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.5(old) Revised line number from 3.5 to 2.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 2.2(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 4(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 3.6(old) Revised line number from 3.6 to 4.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 4.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.7(old) Revised line number from 3.7 to 4.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 4.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.8(old) Revised line number from 3.8 to 3.5 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.5(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.9(old) Revised line number 3.9 to 3.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.10(old) Revised line number from 3.10 to 5.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 5.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.11(old) Revised line number from 3.11 to 5.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 5.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.12(old) Revised line number from 3.12 to 3.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.13(old) Revised line number from 3.13 to 5.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 5.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.14(old) Revised line number from 3.14 to 6 Bulletin No. 2020-21 2021-01 RBS 19

VI 6(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 4(old) Revised line number from 4 to 16 Bulletin No. 2020-21 2021-01 RBS 19

VI 16(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 17(new) Added line Bulletin No. 2020-21 2021-01 RBS 19

VI 5(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 5(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 6(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 6.1(old) Revised line number from 6.1 to 24 Bulletin No. 2020-21 2021-01 RBS 19

VI 24(new) Bulletin No. 2020-21 2021-01 RBS 19

Bulletin No. 2020-21

DRAFT 16 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 6.2(old) Revised line number from 6.2 to 25 Bulletin No. 2020-21 2021-01 RBS 19

VI 25(new) Added USSGL account 259000; Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.3(old) Revised line number from 6.3 to 26 Bulletin No. 2020-21 2021-01 RBS 19

VI 26(new) Added USSGL account 222000; Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.4(old) Revised line number from 6.4 to 27 Bulletin No. 2020-21 2021-01 RBS 19

VI 27(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.5(old) Revised line number from 6.5 to 28 Bulletin No. 2020-21 2021-01 RBS 19

VI 28(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.6(old) Revised line number 6.6 to 29 Bulletin No. 2020-21 2021-01 RBS 19

VI 29(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.7(old) Revised line number 6.7 to 30 Bulletin No. 2020-21 2021-01 RBS 19

VI 30(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.8(old) Revised line number 6.8 to 31 Bulletin No. 2020-21 2021-01 RBS 19

VI 31(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.9(old) Revised line number 6.9 to 32 Bulletin No. 2020-21 2021-01 RBS 19

VI 32(new) Deleted USSGL accounts 222000 and 259000; Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.10(old) Revised line number 6.10 to 33 Bulletin No. 2020-21 2021-01 RBS 19

VI 33(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 7(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 7.1(old) Revised line number 7.1 to 19.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 19.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.2(old) Revised line number 7.2 to 19.1 Bulletin No. 2020-21 2021-01 RBS 19

Vi 19.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.3(old) Revised line number 7.3 to 20.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 20.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.4(old) Revised line number 7.4 to 20.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 20.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.5(old) Revised line number 7.5 to 21.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 21.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.6(old) Revised line number 7.6 to 21.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 21.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.7(old) Revised line number 7.7 to 19.4 Bulletin No. 2020-21 2021-01 RBS 19

VI 19.4(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.8(old) Revised line number 7.8 to 19.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 19.2(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.9(old) Revised line number 7.9 to 22.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.1(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.10(old) Revised line number 7.10 to 22.4 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.4(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.11(old) Revised line number 7.11 to 22.5 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.5(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.12(old) Revised line number 7.12 to 22.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.2(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.13(old) Revised line number 7.13 to 18 Bulletin No. 2020-21 2021-01 RBS 19

VI 18(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.14(old) Revised line number 7.14 to 22.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.3(new) Bulletin No. 2020-21 2021-01 RBS 19

Bulletin No. 2020-21

DRAFT 17 IRC Handouts 07 09 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 7.15(old) Revised line number 7.15 to 23 Bulletin No. 2020-21 2021-01 RBS 19

VI 23(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 8(old) Revised line number 8 to 34 Bulletin No. 2020-21 2021-01 RBS 19

VI 34(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 35(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 9.1(old) Revised line number 9.1 to 36.1 and 36.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 36.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2021-01 RBS 19

VI 36.2(new) Deleted USSGL accounts 

309000,310000,310100,310200,310300,310500,310600,310700,310800,310900; 

Revised line title Bulletin No. 2020-21

2021-01 RBS 19

VI 9.2(old) Revised line number 9.2 to lines 37.1 and 37.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 37.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2021-01 RBS 19

37.2(new) Deleted USSGL accounts 

309000,309010,310000,310100,310200,310300,310500,310600,310700,310800,310900

,320000,320100,320110,320600,320700,320800; Revised line title Bulletin No. 2020-21

2021-01 RBS 19

VI 10(old) Revised line number 10 to 38 Bulletin No. 2020-21 2021-01 RBS 19

VI 38(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 11(old) Revised line number 11 to 39 Bulletin No. 2020-21 2021-01 RBS 19

VI 39(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 19(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 20(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 21(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 22(new) Added Bulletin No. 2020-21 2021-01 RBS 19

Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

Footnote

VI None RSNC

d

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

Bulletin No. 2020-21

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validation Number

VII 29E Deleted USSGL Account 463000 Bulletin No. 2020-21 2021-01 VAL 2

VII 30E Deleted USSGL Account 463000 Bulletin No. 2020-21 2021-01 VAL 2

VII 64E Deleted pass exceptions Bulletin No. 2020-21 2021-01 VAL 1

VII 90E Added pass exceptions for multiple Fund Families for Disaster Emergency Fund Code 

domain values "N" and "O"

Bulletin No. 2020-21 2021-01 VAL 6

VII 108 Added new validation restricting Reimbursable Flag to "D" for any Disaster Emergency 

Fund Code domain values other than "Q"

Bulletin No. 2020-21 2021-01 VAL 1

VII 110 Added new validation requiring Shared Accounting Module Default Accounts 

(Availability Type F) (Main Account 3500 and 3502) to have $0 Fund Balance with 

Treasury each reporting period

Bulletin No. 2020-21 2021-01

VAL

2

Edits

VII Edit Number

VII 39 Added USSGL account 439300, Begin/End indicator "E", Authority Type Code "P", and 

Fund Type "EG"

Bulletin No. 2020-21 2021-01 EDIT 1

Bulletin No. 2020-21

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U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-21

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 This change is needed for the GFRS to GTAS conversion. 

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

13 This change is needed due to the passage of PL 116-20.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Pro forma updates for prior period adjustment for the General Fund of the U.S. Government.

16 Change is related to GTAS code changes or enhancements.

17 Changes related to addition of new RC 31 and RC 32

18 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

19 Streamline balance sheet project. Optional for agencies for 2020. Finacial Report of the US Government will implement for 2020 FR preparation. This will be required for all entities in 2021.

20 GTAS Fund Type Code no longer needed on crosswalk.

Bulletin No. 2020-21

DRAFT 24

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